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  Merely because a law operates on certain circumstances which are antecedent to its passing does not mean that it is retrospective. Supreme Court discusses about 'retrospective' and 'retroactive' laws.

  • 02-September-2022
  • Daksha Legal
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  Death of one respondent will not result in abatement of second appeal when right to sue survives against surviving respondent. Supreme Court

  • 02-September-2022
  • Daksha Legal
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  Court cannot take cognizance of any offence under the Factories Act, 1948 unless a complaint is made within three months from the date on which the alleged commission of the offence came to the knowledge of Inspector. Karnataka High Court.

  • 02-September-2022
  • Daksha Legal
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  Suit for partition. Défense of prior partition becomes weak when revenue entries do not stand separately and exclusively in the name of the family members. Karnataka High Court.

  • 03-September-2022
  • Daksha Legal
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  Cheque bounce case. Unless accused introduces a specific defence questioning financial capacity of complainant, Court cannot go into this question on its own and give a finding. Karnataka High Court.

  • 02-September-2022
  • Daksha Legal
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  Amendment to Payment of Gratuity Act including teachers. The amendment applies only to those teachers who were in service as on 3rd April 1997, and at the time of termination have rendered service of not less than 5 years. Supreme Court clarifies.

  • 31-August-2022
  • Daksha Legal
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  Including Teachers within Payment of Gratuity Act. Supreme Court upholds retrospective operation of the 2009 amendment from 3rd April 1997.

  • 31-August-2022
  • Daksha Legal
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  IBC prevails over Customs Act, 1961. Once moratorium is imposed, customs authority can only assess quantum of customs duty. It cannot initiate recovery of dues by means of sale/confiscation. Supreme Court.

  • 02-September-2022
  • Daksha Legal
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  Urban Planning. Description of a land as a pond/water-body in the revenue records, when no pond exists on site, can be corrected after conducting a spot inspection. Supreme Court.

  • 07-September-2022
  • Daksha Legal
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  Income Tax Act. Merely stating a bad and doubtful debt as an irrecoverable write off without appropriate treatment in accounts, as well as non-compliance with conditions in Section 36 would not entitle the assessee to claim a deduction. Supreme Court.

  • 06-September-2022
  • Daksha Legal
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  Punctuation marks are minor elements in the interpretation of statute and by themselves do not control meaning of statute when the meaning is otherwise obvious. Supreme Court.

  • 06-September-2022
  • Daksha Legal
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  Amount deducted under Section 194-LA of the Income Tax Act from and out of land acquisition compensation also forms part of compensation payable to owner. Karnataka High Court.

  • 01-September-2022
  • Daksha Legal